{"data":{"id":"us-or/ors-306.040","jurisdiction":"us-or","citation":"ORS 306.040","heading":"[Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]","body":"[Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 306 — Property Taxation Generally"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors306.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"004eade48872107ee4f66d05130bee9076f5d32b0353daf4b0dc15a70e4c2c8a","source_id":"us-or","stale":false,"prev":"us-or/ors-306.030","next":"us-or/ors-306.050"},"notice":"GroundRules: Original legal text. Not legal advice."}